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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>THE FORM 990 WAS REVIEWED BY THE ORGANIZATION'S CEO AND CFO. NEXT, A COPY OF THE FORM 990 WAS ELECTRONICALLY DISSEMINATED TO ALL BOARD MEMBERS PRIOR TO A FORMAL BOARD MEETING. AT THE BOARD MEETING, DISCUSSION FOLLOWED AND THE RETURN WAS APPROVED BEFORE FILING WITH THE IRS.</Explanation>
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      <GeneralExplanation>
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        <Explanation>THE FORM 990 IS POSTED ON THE CHILDREN'S SHELTER'S WEBSITE AS SOON AS IT IS AVAILABLE. ALL GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.</Explanation>
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      <GeneralExplanation>
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        <Explanation>THE FORM 990 IS POSTED ON THE CHILDREN'S SHELTER'S WEBSITE AS SOON AS IT IS AVAILABLE. ALL GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.</Explanation>
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      <GeneralExplanation>
        <Explanation>GIRLS, INC HAS NOT CHANGED EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.</Explanation>
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